गोप्रदानगुणाः तथा कपिलागोविधानम्
Merits of Cow-Gift and the Origin-Account of Kapilā Cows
नित्यं दद्यादेकभक्त: सदा च सत्ये स्थितो गुरुशुश्रूषिता च
pitāmaha uvāca | nityaṃ dadyād ekabhaktaḥ sadā ca satye sthito guruśuśrūṣitā ca | indra! yo sadā eka-samayaṃ bhojanaṃ kṛtvā nityaṃ godānaṃ karoti, satye sthito bhavati, guroḥ sevāṃ ca vedānāṃ svādhyāyaṃ ca karoti, yasya manasi gāvoṣu bhaktiḥ, yo gāṃ dātvā prīyate tathā janmanā eva gāvaḥ praṇamati, tasya prāpyamāṇasya asya phalasya varṇanaṃ śṛṇu ||
ພີສະມະ ກ່າວວ່າ: «ໂອ ອິນທຣາ! ຈົ່ງຟັງການບັນຍາຍຜົນທີ່ເກີດແກ່ຜູ້ດຳລົງຊີວິດຢ່າງຮຽບງ່າຍມີວິໄນ—ກິນອາຫານພຽງຄັ້ງດຽວຕໍ່ມື້—ບໍລິຈາກງົວເປັນທານທຸກມື້, ຢືນຢັນໃນສັດຈະ, ຮັບໃຊ້ຄູອາຈານດ້ວຍຄວາມເຄົາລົບ, ສຶກສາວິເທດ (Veda), ມີຄວາມເລື່ອມໃສຕໍ່ງົວໃນໃຈ, ຍິນດີໃນການໃຫ້ງົວ, ແລະ ນັບແຕ່ເກີດກໍກົ້ມນົບງົວ. ຈົ່ງຟັງບັດນີ້ ຜົນທີ່ຊີວິດແຫ່ງສັດຈະ, ການຮັບໃຊ້, ການສຶກສາ, ແລະ ທານອັນໃຈກວ້າງ ນຳມາ»។
पितामह उवाच
A dharmic life is portrayed as a blend of disciplined living (one meal a day), unwavering truthfulness, reverent service to the teacher, Vedic study, and generous charity—especially cow-gifts—performed with devotion rather than mere display; such integrated conduct yields great spiritual merit.
Bhīṣma, speaking as a moral instructor, addresses Indra and introduces a description of the rewards promised to a person who practices daily cow-charity along with truth, guru-service, and Vedic study; this verse functions as a lead-in to the ensuing enumeration of the ‘fruit’ (phala) of these practices.